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Wordpress - What is the correct method for determining 'is_front_page' when using filters such as 'pre_get_posts' and 'posts_where'?

Wordpress - is_front_page only works in theme file, and does not work in functions.php

Wordpress - When to use is_home() vs is_front_page()?

BeautifulSoup: Strip specified attributes, but preserve the tag and its contents